Kelley E. Kaufman

Kelley E. Kaufman

McNees Wallace & Nurick LLC

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Latest Posts › Tax Penalties

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PPACA Update: Employer Shared Responsibility Mandate Delayed Until 2015

Many employers received a welcome, though temporary, reprieve Tuesday, when the U.S. Department of the Treasury (“Department”) announced a one-year delay in the effective date of one of the key requirements of the Patient...more

7/4/2013 - Affordable Care Act Delays Employer Mandates Fees Form 720 Pay or Play PCORI Shared Responsibility Rule Tax Penalties U.S. Treasury

Healthcare Reform Update: IRS Regulations Address Full-Time Status Of Nine-Month Education Employees

The Patient Protection and Affordable Care Act ("PPACA") requires "large employers" (i.e., those regularly employing 50 or more full-time equivalents) to provide "affordable" health coverage of "minimum value" to "full-time...more

1/4/2013 - Affordable Care Act Full-Time Employees IRS Shared Responsibility Rule Tax Penalties

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